I-3 - Taxation Act

Section 1159.8 Disposition versions

2015-10-21

1159.8. Despite section 1000, every person other than a corporation shall file with the Minister in prescribed form, without notice or demand, a fiscal return containing prescribed information for each taxation year for which the person is required to pay tax under this Part, in respect of such portion of the tax as is determined by reference to the percentage of the amount paid as wages referred to in subparagraph e of the first or second paragraph of section 1159.3 or in subparagraph f of that first or second paragraph, enacted by subparagraph e of the first paragraph of section 1159.3.2 and subparagraph e of the second paragraph of that section, respectively.

Such return must be filed by the following persons and within the following time:

(a)  in the case of a person who has died without making the return, by his legal representatives within 90 days after the person’s death;

(b)  in the case of a succession or trust, by the liquidator of the succession, the executor or the trustee, on or before the last day of February in the next calendar year;

(c)  in the case of a person other than a person within the meaning of section 1, by the person or on his behalf, on or before the last day of February in the next calendar year;

(d)  in the case of any other person, by that person or, if he is unable for any reason to file the return, by his adviser or legal representative, on or before the last day of February in the next calendar year;

(e)  where no return has been filed pursuant to any of paragraphs a to d, by the person required by notice in writing from the Minister to file the return, within such time as the notice specifies.

Notwithstanding the second paragraph, the person who is required to file the return in prescribed form referred to in the first paragraph is the person who files or is required to file the return in prescribed form referred to in section 1086R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).

1993, c. 19, s. 148; 1994, c. 22, s. 347; 1997, c. 3, s. 71; 1997, c. 31, s. 139; 1998, c. 16, s. 251; 2006, c. 13, s. 222; 2015, c. 21, s. 534.

2006-06-13

1159.8. Notwithstanding section 1000, every person other than a corporation shall file with the Minister in prescribed form, without notice or demand therefor, a fiscal return containing prescribed information for each taxation year for which the person is required to pay tax under this Part, in respect of such portion of the tax as is determined by reference to the percentage of the amount paid as wages referred to in subparagraph e of the first or second paragraph of section 1159.3.

Such return must be filed by the following persons and within the following time:

(a)  in the case of a person who has died without making the return, by his legal representatives within 90 days after the person’s death;

(b)  in the case of a succession or trust, by the liquidator of the succession, the executor or the trustee, on or before the last day of February in the next calendar year;

(c)  in the case of a person other than a person within the meaning of section 1, by the person or on his behalf, on or before the last day of February in the next calendar year;

(d)  in the case of any other person, by that person or, if he is unable for any reason to file the return, by his adviser or legal representative, on or before the last day of February in the next calendar year;

(e)  where no return has been filed pursuant to any of paragraphs a to d, by the person required by notice in writing from the Minister to file the return, within such time as the notice specifies.

Notwithstanding the second paragraph, the person who is required to file the return in prescribed form referred to in the first paragraph is the person who files or is required to file the return in prescribed form referred to in section 1086R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).

1993, c. 19, s. 148; 1994, c. 22, s. 347; 1997, c. 3, s. 71; 1997, c. 31, s. 139; 1998, c. 16, s. 251; 2006, c. 13, s. 222.

2006-03-01

1159.8. Notwithstanding section 1000, every person other than a corporation shall file with the Minister in prescribed form, without notice or demand therefor, a fiscal return containing prescribed information for each taxation year for which the person is required to pay tax under this Part, in respect of such portion of the tax as is determined by reference to the percentage of the amount paid as wages referred to in subparagraph e of the first or second paragraph of section 1159.3.

Such return must be filed by the following persons and within the following time:

(a)  in the case of a person who has died without making the return, by his legal representatives within 90 days after the person’s death;

(b)  in the case of a succession or trust, by the liquidator or the trustee, on or before the last day of February in the next calendar year;

(c)  in the case of a person other than a person within the meaning of section 1, by the person or on his behalf, on or before the last day of February in the next calendar year;

(d)  in the case of any other person, by that person or, if he is unable for any reason to file the return, by his adviser or legal representative, on or before the last day of February in the next calendar year;

(e)  where no return has been filed pursuant to any of paragraphs a to d, by the person required by notice in writing from the Minister to file the return, within such time as the notice specifies.

Notwithstanding the second paragraph, the person who is required to file the return in prescribed form referred to in the first paragraph is the person who files or is required to file the return in prescribed form referred to in section 1086R1 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1).

1993, c. 19, s. 148; 1994, c. 22, s. 347; 1997, c. 3, s. 71; 1997, c. 31, s. 139; 1998, c. 16, s. 251.